VAT fraud is as old as the VAT system itself. The amounts lost by the EU and Member States reach billions of euros. The evolution of the digital economy makes it easier to commit VAT fraud as, with the development of electronic tools, fraudsters can quickly operate before VAT administrations notice it. This situation is reinforced by the lack of an adapted legal framework. One of the main reasons for the important development of VAT fraud is indeed the VAT system itself which has allowed the fraudsters to conduct cross-border schemes impacting the economic resources of the Member States.